Opinion
No. 10-73104 Tax Ct. No. 17098-10L
06-20-2013
JOHN HENRY RYSKAMP, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee.
NOT FOR PUBLICATION
MEMORANDUM
This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.
Appeal from a Decision of the
United States Tax Court
Before: TALLMAN, M. SMITH, and HURWITZ, Circuit Judges.
John Henry Ryskamp appeals pro se from the Tax Court's order dismissing his action for lack of subject matter jurisdiction. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo, Gorospe v. Comm'r, 451 F.3d 966, 968 (9th Cir. 2006), and we affirm.
The Tax Court properly concluded that it lacked jurisdiction because Ryskamp was never issued a notice of deficiency or a notice of determination. See 26 U.S.C. §§ 6213(a), 6330(d); see also Gorospe, 451 F.3d at 968 (the Tax Court is a court of limited jurisdiction, and its subject matter jurisdiction is defined by Title 26 of the United States Code); Abrams v. Comm'r, 814 F.2d 1356, 1356-57 (9th Cir. 1987) (per curiam) (holding that a pre-filing notification letter from the Internal Revenue Service was not a notice of deficiency, and therefore the Tax Court had no jurisdiction over the taxpayer's petition).
We deny Ryskamp's motions filed on June 17, 2011 and June 20, 2011.
AFFIRMED.